Repercussões positivas e negativas da exclusão do ICMS da base do PIS/Cofins

Repercussões positivas e negativas da exclusão do ICMS da base do PIS/Cofins

Por |
Recentemente, por decisão judicial de última instância, o ICMS foi excluído da base de cálculo do PIS/Cofins por não compor a receita bruta das empresas. Com o julgamento do STF, a partir da validade do feito, R$ 250 bilhões deixarão de ser recolhidos para os cofres públicos.

Dessa forma, o impacto da exclusão é de perda de receitas por parte do fisco será de R$ 25,30 bilhões por ano.

As discussões judiciais já instauradas (correndo na justiça) estão na casa dos R$ 51 bilhões, podendo chegar a R$ 80 bilhões com as ações novas. No que diz respeito à exclusão do ISS – outra tese de inconstitucionalidade a ser julgada posteriormente, haverá um impacto de R$ 2,4 bilhões/ano, uma vez que as ações ajuizadas já estão em R$ 120 milhões.

Na prática, o STF decidiu que não se pode tarifar tributos repassados no valor da mercadoria, como é o caso do ICMS, o qual não representa renda para a empresa e, sim, gasto: ele é um ingresso de caixa totalmente repassado à Secretaria da Fazenda Estadual.

Agora, se mantida essa decisão, é possível que as empresas de serviço e comércio economizem. Além disso, como a decisão do STF se aplica a casos passados e futuros, mais de 10 mil contribuintes que discutem esse tema sairão vitoriosos sobre essa matéria. Essa é a repercussão positiva desse fato.

O outro lado – a repercussão negativa – é que há probabilidades do governo aumentar as alíquotas do PIS e da Cofins para compensar a saída do ICMS da base de cálculo, com o intuito de não prejudicar a arrecadação. Importante salientar que uma nova tese que tem vingado em primeira instância é a exclusão de todos os tributos da base de cálculo do PIS e Cofins, como IOF, Previdência, FGTS, e outros, o que pode gerar um impacto de R$ 10,8 bilhões por ano de perda de receita pelo Fisco.

Outro detalhe importante é a decisão de que o tributo deve incidir sobre o faturamento efetivo da empresa, o que pode impactar na arrecadação do ICMS e também do ISS em R$ 30 bilhões anuais, pois o PIS e a Cofins integram a base de cálculo destes impostos.

Na prática, haverá um impacto de R$ 38,5 bilhões de perdas por ano para o governo federal e de R$ 30 bilhões por ano para estados e municípios, isso sem contar o passivo dos anos anteriores.

O que temos que ficar vigilantes é que, no caso de perda definitiva dessa ação e na obrigatoriedade de se devolver aos contribuintes os valores cobrados ilegalmente, o Governo venha a aumentar tributos, para compensar esses valores a serem ressarcidos. Isso não pode acontecer e a sociedade tem que refutar imediatamente quaisquer medidas nesse sentido.

Fonte: Guia Tributário
Data: 31 de março de 2017
Acesso: 31 de março de 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert
Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

129 comentários

  1. I’m the manager of JustCBD company (justcbdstore.com) and I’m presently aiming to expand my wholesale side of business. I really hope that anybody at targetdomain share some guidance . I considered that the very best way to accomplish this would be to reach out to vape companies and cbd retail stores. I was hoping if anybody could suggest a trustworthy site where I can purchase CBD Shops B2B Database I am presently taking a look at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the best option and would appreciate any guidance on this. Or would it be simpler for me to scrape my own leads? Suggestions?

  2. This is the perfect webpage for everyone who hopes to understand this topic. You know so much its almost hard to argue with you (not that I really will need to…HaHa). You definitely put a fresh spin on a topic that’s been discussed for decades. Wonderful stuff, just excellent!

  3. After exploring a handful of the blog articles on your blog, I really like your way of writing a blog. I added it to my bookmark website list and will be checking back in the near future. Take a look at my web site too and tell me your opinion.

  4. I’m impressed, I must say. Seldom do I encounter a blog that’s equally educative and engaging, and let me tell you, you have hit the nail on the head. The issue is an issue that too few people are speaking intelligently about. I am very happy I came across this during my hunt for something concerning this.

  5. Achieving your fitness goal does not have to require a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine in the market.

  6. A fascinating discussion is definitely worth comment. There’s no doubt that that you need to publish more about this topic, it may not be a taboo matter but usually people do not speak about such topics. To the next! Kind regards!!

  7. Hi, I think your blog may be having internet browser compatibility problems. When I take a look at your site in Safari, it looks fine however when opening in Internet Explorer, it’s got some overlapping issues. I just wanted to give you a quick heads up! Besides that, great blog!

  8. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I will return once again since I book-marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  9. A motivating discussion is worth comment. I believe that you need to publish more on this issue, it may not be a taboo subject but usually people do not speak about such topics. To the next! Kind regards!!

  10. Hi! I could have sworn I’ve been to your blog before but after going through some of the articles I realized it’s new to me. Regardless, I’m definitely happy I stumbled upon it and I’ll be book-marking it and checking back often!

  11. I’m pretty pleased to uncover this page. I want to to thank you for your time for this particularly wonderful read!! I definitely enjoyed every little bit of it and I have you book-marked to check out new information in your web site.

  12. An outstanding share! I’ve just forwarded this onto a colleague who has been conducting a little research on this. And he actually ordered me breakfast because I found it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending some time to discuss this subject here on your web site.

  13. Hi, Neat post. There’s an issue along with your website in web explorer, might test this… IE nonetheless is the marketplace chief and a good element of folks will leave out your excellent writing because of this problem.

  14. Hello There. I found your blog using msn. This is an extremely well written article. I’ll be sure to bookmark it and return to read more of your useful information. Thanks for the post. I’ll definitely return.

  15. And it happened when He was in a certain city, that behold, a man who was full of leprosy saw Jesus; and he fell on his face and implored Him, saying, “Lord, if You are willing, You can make me clean.” Then He put out His hand and touched him, saying, “I am willing; be cleansed.” Immediately the leprosy left him. Luke 5:12-13 NKJV

  16. I really love your website.. Great colors & theme. Did you build this website yourself? Please reply back as I’m trying to create my own personal blog and want to find out where you got this from or what the theme is named. Appreciate it!

  17. Someone essentially help to make seriously articles I would state. This is the first time I frequented your web page and thus far? I surprised with the research you made to make this particular publish incredible. Magnificent job!

  18. I’m impressed, I have to admit. Rarely do I come across a blog that’s both educative and engaging, and without a doubt, you’ve hit the nail on the head. The issue is something that not enough people are speaking intelligently about. I’m very happy that I found this during my hunt for something concerning this.

  19. I’ve been browsing online more than 3 hours these days, yet I never found any fascinating article like yours. Itís pretty worth enough for me. In my opinion, if all webmasters and bloggers made just right content material as you probably did, the web will probably be much more helpful than ever before.

  20. The very heart of your writing while sounding agreeable initially, did not really settle perfectly with me after some time. Somewhere within the sentences you actually managed to make me a believer but just for a short while. I nevertheless have got a problem with your leaps in assumptions and one might do well to help fill in those gaps. If you actually can accomplish that, I could definitely be amazed.

  21. You’re so cool! I don’t believe I’ve read anything like this before. So nice to discover somebody with original thoughts on this issue. Really.. thank you for starting this up. This site is something that is required on the internet, someone with a bit of originality!

  22. Hi there, simply changed into aware of your weblog through Google, and located that it’s really informative. I am gonna watch out for brussels. I’ll be grateful in case you proceed this in future. Many other folks shall be benefited from your writing. Cheers!

  23. This is the perfect website for anyone who would like to understand this topic. You understand a whole lot its almost tough to argue with you (not that I personally will need to…HaHa). You certainly put a brand new spin on a topic which has been written about for many years. Excellent stuff, just wonderful!

  24. Hi I am so grateful I found your site, I really found you by accident, while I was looking on Google for something else, Nonetheless I am here now and would just like to say thanks for a incredible post and a all round thrilling blog (I also love the theme/design), I donĂ­t have time to read through it all at the moment but I have bookmarked it and also added in your RSS feeds, so when I have time I will be back to read much more, Please do keep up the great job.

  25. That is the best weblog for anyone who desires to seek out out about this topic. You understand so much its virtually hard to argue with you (not that I actually would need…HaHa). You positively put a new spin on a subject thats been written about for years. Great stuff, simply nice!

  26. I’m impressed, I must say. Seldom do I encounter a blog that’s both equally educative and amusing, and let me tell you, you’ve hit the nail on the head. The issue is something which not enough people are speaking intelligently about. I’m very happy I came across this in my hunt for something concerning this.

  27. Good day! I could have sworn I’ve visited this web site before but after browsing through a few of the posts I realized it’s new to me. Anyways, I’m certainly happy I discovered it and I’ll be book-marking it and checking back frequently!

  28. The very next time I read a blog, I hope that it does not fail me as much as this one. After all, I know it was my choice to read through, however I truly believed you would probably have something useful to talk about. All I hear is a bunch of moaning about something you can fix if you weren’t too busy looking for attention.

  29. Oh my goodness! Impressive article dude! Thank you, However I am experiencing issues with your RSS. I don’t understand why I am unable to join it. Is there anybody getting the same RSS problems? Anybody who knows the solution will you kindly respond? Thanx!!

  30. Hello just wanted to give you a quick heads up. The words in your post seem to be running off the screen in Safari. I’m not sure if this is a formatting issue or something to do with internet browser compatibility but I thought I’d post to let you know. The design and style look great though! Hope you get the problem fixed soon. Cheers

  31. Its like you read my mind! You appear to know so much about this, like you wrote the book in it or something. I think that you can do with some pics to drive the message home a little bit, but instead of that, this is magnificent blog. A fantastic read. I will definitely be back.

  32. I’m very pleased to uncover this website. I wanted to thank you for ones time for this particularly fantastic read!! I definitely enjoyed every part of it and I have you saved to fav to check out new things on your website.

  33. A fascinating discussion is definitely worth comment. I believe that you ought to write more on this subject, it may not be a taboo subject but usually people do not speak about such subjects. To the next! Many thanks!!

  34. I was pretty pleased to uncover this site. I want to to thank you for ones time due to this fantastic read!! I definitely enjoyed every bit of it and i also have you saved as a favorite to check out new stuff in your blog.

  35. I absolutely love your blog.. Pleasant colors & theme. Did you create this amazing site yourself? Please reply back as I’m planning to create my own personal blog and would love to find out where you got this from or what the theme is named. Thank you!

  36. The next time I read a blog, I hope that it doesn’t fail me just as much as this particular one. After all, Yes, it was my choice to read, but I actually thought you’d have something helpful to talk about. All I hear is a bunch of complaining about something that you could fix if you weren’t too busy seeking attention.

  37. Undeniably imagine that that you said. Your favorite justification appeared to be at the net the easiest thing to be mindful of. I say to you, I definitely get annoyed at the same time as other people consider worries that they just don’t know about. You controlled to hit the nail upon the top and also defined out the whole thing with no need side effect , people can take a signal. Will probably be again to get more. Thanks

  38. I’m really impressed with your writing talents and also with the format in your weblog. Is this a paid topic or did you modify it yourself? Either way keep up the nice quality writing, it’s uncommon to look a nice weblog like this one today..

  39. Just want to say your article is as astounding. The clarity to your publish is simply spectacular and i can suppose you’re an expert in this subject. Fine with your permission allow me to grab your RSS feed to stay up to date with approaching post. Thanks 1,000,000 and please continue the rewarding work.

  40. Have you ever thought about adding a little bit more than just your articles? I mean, what you say is fundamental and everything. Nevertheless think about if you added some great pictures or video clips to give your posts more, “pop”! Your content is excellent but with pics and videos, this blog could certainly be one of the most beneficial in its niche. Wonderful blog!

  41. The very next time I read a blog, I hope that it does not fail me as much as this one. I mean, I know it was my choice to read, however I really thought you would have something helpful to say. All I hear is a bunch of moaning about something that you could possibly fix if you were not too busy looking for attention.

  42. Hey There. I found your blog using msn. This is a really well written article. I’ll make sure to bookmark it and return to read more of your useful info. Thanks for the post. I’ll definitely return.

  43. Yesterday, while I was at work, my sister stole my iPad and tested to see if it can survive a twenty five foot drop, just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views. I know this is totally off topic but I had to share it with someone!

  44. Howdy! This post could not be written much better! Reading through this post reminds me of my previous roommate! He always kept talking about this. I’ll send this article to him. Fairly certain he will have a good read. I appreciate you for sharing!

  45. After looking at a number of the blog articles on your web site, I honestly like your way of writing a blog. I book marked it to my bookmark website list and will be checking back in the near future. Please visit my website too and let me know your opinion.

  46. After I initially commented I seem to have clicked the -Notify me when new comments are added- checkbox and now whenever a comment is added I receive 4 emails with the exact same comment. Is there a way you can remove me from that service? Many thanks!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by